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XXXXX provides the following programs: (A) XXXXX •   XXXXX[;] •   provides music appreciation and experience for children XXXXX[;] •   class meets one time per week XXXXX[.] (B) XXXXX •   provides an environment for children XXXXX in which emotional, physical, intellectual and creative experiences are offered through a combination of a play school and music program; •   XXXXX[;] •   XXXXX[.] ... Music lessons include lessons that develop skills in: •   musical performance (involving the use of the human voice or musical instruments); •   conducting an orchestra; or •   musical composition. ...

[enquiry] of [mm/dd/yyyy], and for your subsequent [...] correspondence concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the [...] ... The [...] [Employer] is registered for GST/HST, and is the sponsor of [...] pension plans; 2. The [...] plans (the "Plans") are: [...] 3. Each Plan is a registered pension plan for income tax purposes, and each Plan governs a trust. ...

14 February 1996 GST/HST Interpretation 11910-5[3]- GST Rebates- Public College Unedited CRA Tags ETA 123(1) public college                                                                         File: 11910-5(DRM)                                                                         Doc: 2655                                                                         Subsection 123(1) XXXXX February 14, 1996 Subject: GST Rebates- Public College Dear XXXXX I refer to your facsimile transmission of December 1, 1995 wherein you requested a review of policy statement [P]-186 " Funding for Public Colleges ". ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

13 December 1995 GST/HST Interpretation 11915-2[2]- Educational Services Unedited CRA Tags ETA Sch V, Part III, 7                                                                         File: 11915-2(DRM)                                                                         Doc: 2363                                                                         S. 7/Pt. ... For your information, I have enclosed a copy of the booklet entitled " Doing Business in Canada, A Guide for Non-Residents ". ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

Both the Product label and [the Company’s] website suggest that the Product be mixed with water and diluted at a ratio of […]. 3. The Product is sold in a […] mL […] bottle and retails for $[…]. 4. The [Company’s] website suggests that the Product be consumed as a table drink or used as the base in different drinks. 5. Smaller, already diluted versions are sold in […] packs as [X] drinks. ...

XXXXX, Barristers and Solicitors (whom we understand to represent the Vendors) have provided to you the following allocation of the proceeds of the subject sale: [i] 1 Land $ XXXXX Landfill permit $ XXXXX Buildings $ XXXXX Long-term customer contracts $ XXXXX 1. ... For example, Item # 2 above indicates that the royalty payment is due to XXXXX, while item # 3 shows that the payment is due to XXXXX. ... " (item # 2) and "... partial consideration..." (item # 3). ...

FACTS We understand that […] (the Canadian company), a GST/HST registrant, is analyzing the possibility of importing United States based utility aircraft into Canada for […]. There are [#] […][Aircraft A] and [#] […][Aircraft B]. It is also considering using a [#] [Aircraft A]. ... Claiming ITCs [& Carrying on Business in Canada] […] [refer to 145581R] The foregoing comments represent our general views with respect to the subject matter of your request. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You have received requests to file the following subsection 225.2(4) elections late: • XXXXX and XXXXX. • XXXXX and XXXXX. • XXXXX and XXXXX. • XXXXX and XXXXX. ... The following background information is based on the information submitted with these requests: • At all material times, XXXXX, XXXXX, XXXXX and XXXXX were selected listed financial institutions (SLFIs) within the meaning of that definition in subsection 123(1). • XXXXX. ...

4 May 1995 GST/HST Interpretation 11930-2[2]- Request of February 28, 1994 Requiring Clarification on the Definition of the Word "Professional" in the Context of Section 11 of Part VI of Schedule V of the Excise Tax Act (ETA) and as Applicable to the Sponsored by Unedited CRA Tags ETA Sch V, Part VI, 11                                                                         File: 11930-2(MB)                                                                         Doc: 502R                                                                         Ref: S. 11of Pt VI to Sch V XXXXX May 4, 1995 Dear XXXXX This is in reply to your request of February 28, 1994 requiring clarification on the definition of the word "professional" in the context of section 11 of Part VI of Schedule V of the Excise Tax Act (ETA) and as applicable to the XXXXX sponsored by XXXXX[.] ... Reply: The exemption under section 11 of Part VI of Schedule V of the ETA does not apply where there is: "... a supply of a right to be a spectator at a competitive event in which cash prizes are awarded and in which any competitor is a professional participant in any competitive event. ... Venne Director Special Sectors GST Rulings and Interpretations c.c.:      Joanne Houlahan             Michèle Brûlé ...

2 April 1996 GST/HST Interpretation 11645-1[3]- Importation of Unedited CRA Tags ETA 169(1); ETA 212                                                                         File #: 11645-1 (gp)                                                                         ss. 169(1), 212 XXXXX April 2, 1996 Dear Mr. ... The following information was provided in your memorandum and in a subsequent telephone conversation with Gwen Preston of my staff: •   XXXXX[.] •   XXXXX receives an order for a XXXXX from a XXXXX dealer in Canada and installs the kit into a XXXXX[.] •   When the van conversion is complete, XXXXX ships the van to the dealer and invoices the dealer for the kit and the installation. •   At time of importation, XXXXX pays the duties and GST on the van, including the value of the kit with the entry for the van. ... Jones Director General Applications Division GST Rulings and Interpretations Directorate Policy and Legislation Branch GAD # 2823 (GEN) c.c.: R. ...